Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)
Schedule 6 Amendments relating to employee commencement
Part 2 Withholding information
Taxation Administration Act 1953
3 Subsection 355-50(2) in Schedule 1 (at the end of the table)
Add:
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11 |
a payer (within the meaning of Part VA of the Income Tax Assessment Act 1936) in relation to whom an individual has made a *TFN declaration that is in effect |
(a) is of a matter that relates to the individual's income tax or other liability referred to in paragraph 11-1(b), (ca), (cb), (cc), (cd), (da) or (db); and (b) is for the purpose of assisting the individual to give a declaration under section 15-50 to the payer; and (c) is made as the result of a request made by the individual to the Commissioner |